Taxation Ruling

IT 2645W - Notice of Withdrawal

Income tax: relief from substantiation requirements

  • Please note that the PDF version is the authorised version of this withdrawal notice.

FOI status:

May be releasedFOI number: I 1012777


Taxation Ruling IT 2645 is withdrawn with effect from today.

1. The Ruling considers the application of former section 82KZAA of the Income Tax Assessment Act 1936 (ITAA 1936).

2. Former section 82KZAA of the ITAA 1936 was rewritten as former section 8-1 of Schedule 2B to the ITAA 1936 with effect from 1 July 1994. This provision has in turn been incorporated into Subdivision 900-H of the Income Tax Assessment Act 1997 (ITAA 1997) with effect from 1 July 1997.

3. As Taxation Ruling TR 97/24 now considers the operation of Subdivision 900-H of the ITAA 1997 this ruling is no longer required and is therefore withdrawn.

Commissioner of Taxation
25 May 2011


ATO references:
NO 1-20UT3DV

Date of effect:

Related Rulings/Determinations:

IT 2645

Subject References:

Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).